Granted it is a sales presentation, it details advances ESS claim in the design of their sigma-delta DACs.

Foremost in the claims is the fact that some people can evidently hear features well below the noise floor which were previously held by the majority of engineers to be inaudible. This is said to be confirmed in blind testing.

Large changes in the values of variables in the state space are said to contribute to non-periodic steady-state noise normally invisible using conventional measurement techniques. This is visible when instrumentation is used to examine the Noise-vs-DC Offset.

This is said to be minimized in ESS products by techniques designed to control the state-space related noise by rapidly quenching state variable excursions.

ESS also claim that a further artifact of sigma-delta modulators, variable (non-linear) excess phase, which causes oscillation in S-D modulators, has been eliminated by making their devices unconditionally stable, and that this too contributes to greater acceptance of the devices by some listeners, although the reasons for this are apparently not clearly understood.

There's certainly no shortage of contentious claims in that channel, from ESS and others...from ESS we've got the aforementioned jitter, super-secret-DAC-flaw and ultrasonic revelations, whilst other videos take as a given that high-res audio is not only necessary, but obviously can't quite match the resolution of analog tape.

Just to polish it all off, we have an "explanation" of why all the cables actually do sound different. From a panel consisting entirely of ultra "high-end" cable manufacturers.